The tariff classification of a Bean Bag Toss/Tic Tac Toe Game from China

N090779 February 5, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080 Ms. Jane Yao Sportcraft Ltd. 313 Waterloo Valley Road Budd Lake, NJ 07828 RE: The tariff classification of a Bean Bag Toss/Tic Tac Toe Game from China Dear Ms. Yao: In your letter dated January 12, 2010 you requested a tariff classification ruling. A photograph of the Bean Bag Toss/Tic Tac Toe Game, item number 1-1-30-761, was received with your inquiry. The combination game is comprised of 10 bean bags, 2 wood target boards with a rimmed hole (to toss the bean bags into) and a Tic Tac Toe board underneath, designed for use by 2 to 4 players. The 2 boards are closed by means of a slide locking mechanism when not in use. The player scores points by tossing the bean bag on the board or into the hole. The game is designed for both indoor and outdoor play. The applicable subheading for the Bean Bag Toss/Tic Tac Toe Game will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division